7xxxxx: Recharges

Search G/L Accts:

I. GENERAL

Recharge G/L accounts are used to record services provided by a Duke service component to another Duke department. A service component is a department whose primary purpose is to provide services to other Duke University departments and bill for those services. Each University service component has been assigned its own 7xxxxx G/L account.

No one other than the service component should use these codes unless moving a charge to another cost object; in this case, use the G/L account for both the debit and credit on the journal voucher.

II. SPECIFIC GUIDELINES

When a service component transacts business with a University Department, the service component charges the other department using their assigned recharge G/L account on both the debit and credit side of the transaction. By using the recharge account on both sides of the transaction, the net effect on the university as a whole is zero. Because of this, charges to recharge accounts can not be reclassified to any other G/L account.

EXAMPLE:

The Accounting Department rents copy equipment from Office Product's Copy Equipment Rentals department (a service component). The Copy Equipment Rental department will charge Accounting's cost object using G/L account 714100-Copy Equipment Rentals Recharge and will credit their own cost object using G/L account 714100:

Debit Credit
Accounting Department's fund: 1571199-714100 225.00
Office Products' rental fund: 1579999-714100 225.00

When a department requests services from a service component, the department should use the G/L account assigned to the service component when specifying the cost object to charge. However, if a department submits the wrong G/L account, the service component should replace it with their recharge account.

An exception to the above usage of recharge accounts occurs when a service component sells an item classified as capital equipment. In this case, the service component should charge the department using the appropriate 66XXXX G/L account, not their recharge account.

III. G/L ACCOUNT DEFINITIONS

A. COMMUNITY AND FAMILY MEDICINE RECHARGE

705000 Clinic Reception Recharge (Valid For: Univ)
705100 General and Administrative Recharge (Valid For: Univ)
705200 Employee Health Recharge (Valid For: Univ)
705300 Pharmacy Section Recharge (Valid For: Univ)
705400 Laboratory Section Recharge (Valid For: Univ)
705500 EOHS: Live for Life Recharge (Valid For: Univ)
705600 Business Office Recharge (Valid For: Univ)
705700 Computer Operations Recharge (Valid For: Univ)
705800 Medical Records Recharge (Valid For: Univ)
706000 Pickens Clinic: Special Procedures Recharge (Valid For: Univ)
706100 Nursing Services Recharge (Valid For: Univ)
706200 Community Medicine Physician Services Recharge (Valid For: Univ)
706400 Occupational & Environmental Medicine Recharge (Valid For: Univ)
706500 Family Medicine General and Administrative Recharge (Valid For: Univ)

B. SERVICE COMPONENTS RECHARGE

710000 Endowment/Investment Recharge Account (Valid For: Univ)
710001 Endowment Investment Accounting Recharge #2 (Valid For: Univ)
This G/L is used to account for fees assessed in the Endowment Investment accounting cost objects.
710100 President's House: University Functions Recharge (Valid For: Univ)
710200 Investments Management Office Recharge (Valid For: Univ)
710300 Benefits Administration (Valid For: Univ)
710301 403(b) Administative Expense (Valid For: Univ)
This G/L is used to clear 403(b) admin expense from 1579190 to the fringe pool G/L 199000. (Opened Mar/2017)
710400 Child Care Services Recharge (Valid For: Univ)
710600 Health Care Plan Manager Recharge (Valid For: Univ)
710700 Worker's Compensation Administration Recharge (Valid For: Univ)
710800 Duke Ergonomic Program Recharge (Valid For: Univ)
711000 Employee Service Award Recharge (Valid For: Univ)
712000 Audiovisual Education Recharge (Valid For: Univ)
714000 Publications Group: Design and Print Recharge (Valid For: Univ)
714004 Duke Publications Group >=4 Color Print Recharge (Valid For: Univ)
714100 Office Products Copy Equipment Rental Recharge (Valid For: Univ)
714200 Copy Center Recharge (Valid For: Univ)
714201 Copy Center Forms Recharge (Valid For: Univ)
714202 Design and Print Recharges (Valid For: Univ)
714400 Office Products Mid-Range Copier Recharge (Valid For: Univ)
715100 Student Temporary Services Recharge (Valid For: Univ)
716100 Special Events and Conference Services Recharge (Valid For: Univ)
716200 Special Events/Conference Services Internal Recharge (Valid For: Univ)
716300 Conference Services: Beaufort Marine Lab (Valid For: Univ)
716400 Conference Service Clearing Recharge (Valid For: Univ)
716600 Bulk Mail Room Recharge (Valid For: Univ)
717500 Moving and Storage Recharge (Valid For: Univ)
718000 Computer Service Lab Recharge (Valid For: Univ)
718500 Transit Operations Recharge (Valid For: Univ)
718501 Transit Operations Recharge: Charters (Valid For: Univ)
718502 Transit Operations Recharge: Buses (Valid For: Univ)
718600 Motor Pool: Vehicle Rentals Recharge (Valid For: Univ)
718700 Vehicle Repair Recharge (Valid For: Univ)
718800 Fuel Service Recharge (Valid For: Univ)
718801 Fuel Service Recharge: Gasoline (Valid For: Univ)
718802 Fuel Service Recharge: Diesel (Valid For: Univ)
731000 Data Administration Recharge: Office of Information Technology (Valid For: Univ)
731100 System Administration Recharge: Office of Information Technology (Valid For: Univ)
731200 Maintenance Recharge: Office of Information Technology (Valid For: Univ)
731300 Finance and Administration Recharge: Office of Information Technology (Valid For: Univ)
731400 Contract Administration Allocation Recharge: Office of Information Technology (Valid For: Univ)
731500 Personnel Allocation Recharge: Office of Information Technology (Valid For: Univ)
731600 Administrative Systems Allocation Recharge: Office of Information Technology (Valid For: Univ)
731700 Customer Support Recharge: Office of Information Technology (Valid For: Univ)
731800 Residential Service Allocation Recharge: Office of Information Technology (Valid For: Univ)
731900 Publication Allocation Recharge: Office of Information Technology (Valid For: Univ)
732000 7320 Helpdesk Recharge: Office of Information Technology (Valid For: Univ)
732100 Information Technology Recharge (Valid For: Univ)
732200 Academic Computing Recharge (Valid For: Univ)
732300 OIT: Computing Operations Recharge (Valid For: Univ)
732500 OIT: Application Services Recharge (Valid For: Univ)
732600 Management Information Services Recharge (Valid For: Univ)
732700 OIT: Technical Solutions Group Recharge (Valid For: Univ)
732800 OIT: Data Communications Recharge (Valid For: Univ)
732900 OIT: Office of Web and Video Services Recharge (Valid For: Univ)
There is a department in OIT, entitled Office of Web and Video Services. The function of this office is to provide support and serve as a clearinghouse for web projects. This includes support of a new content management system for Duke, and also to support video services such as streaming and video conferencing.
733000 Security Camera Recharge (Valid For: Univ)
This G/L is used to record security camera revenue and expense in University facilities. (Opened Sept/2016)
733100 Fiber Recharge (Valid For: Univ)
This G/L account is used to record fiber revenue and expenses in University facilities. (Opened Oct/2016)
733200 Network Recharge (Valid For: Univ)
This G/L account is used to record network services revenue and expenses in University facilities. (Opened Oct/2016)
733400 Computer Repair Recharge (Valid For: Univ)
733401 Computer Repair - Devils Pledge Warranty Recharge (Valid For: Univ)
This GL is used to account for credits for repairs performed under the Devil's Pledge Warranty Program.
734300 Allen Bldg AS400 Recharge: Office of Information Technology (Valid For: Univ)
736300 Ophthalmology Dept Lab: Minor Room Recharge (Valid For: Univ)
737000 BIAC Recharge for MRI Services (Valid For: Univ)
New service component starting in F2014.
744000 Liquid Air Department Recharge (Valid For: Univ)
745000 Liquid Helium Department Recharge (Valid For: Univ)
750700 Utility Company Recharge Revenue (Valid For: Univ)
This G/L account should be used to record expense credits recovered by the Duke Utility & Engineering Division of Facilities Management.
754000 Thomas Center: Fuqua School Recharge (Valid For: Univ)
754100 Thomas Center: Duke Departments Recharge (Valid For: Univ)
756000 Office Products Office Machines Rentals Recharge (Valid For: Univ)
756500 Office Products Sales Recharge (Valid For: Univ)
761000 Physics Instrument Shop Recharge (Valid For: Univ)
761100 Physics Instrument Shop Recharge: Capital Equipment Fabrication (Valid For: Univ)
761200 HIGS Beam Time Charges (Valid For: Univ)
761500 Physiology Electronic and Instrument Shop Recharge (Valid For: Univ)
772200 Surgical Instrument Shop Recharge (Valid For: Univ)
772300 Prosthetics and Orthotics Shop Recharge (Valid For: Univ)
783000 Clinical Epidemiology Computer Facility Recharge (Valid For: Univ)
784000 Laboratory Animal Resources Recharge (Valid For: Univ)
784700 Duke Health Raleigh EOHW Recharge (Valid For: Univ)
This G/L should be used to sweep funds from DRH EOHW into the fringe pool.
784800 Duke Health Raleigh Live for Life Recharge (Valid For: Univ)
This G/L account should be used to sweep DRH EOHW into the fringe pool.
787000 Medical Informatics Services Recharge (Valid For: Univ)
787700 Clinical Research Institute EQOL/Outcomes Billable Services Recharge (Valid For: Univ)
787800 Clinical Research Institute Monitoring Billable Services Recharge (Valid For: Univ)
787900 Clinical Research Institute Coordinating Services Recharge (Valid For: Univ)
788000 DCRI Facilities Indirects (Valid For: Univ)
788100 DCRI Information Technology Indirects (Valid For: Univ)
788200 DCRI HR Indirects (Valid For: Univ)
788300 DCRI Direct Functional Group Redirects (Valid For: Univ)
788400 Clinical Research Institute Statistical Services Recharge (Valid For: Univ)
788500 Duke Clinical Research Institute Pharmacy Services Recharge (Valid For: Univ)
788600 DCRI Strategic Business Develop Indirect (Valid For: Univ)
788700 DCRI Contracts Indirects (Valid For: Univ)
788800 DCRI Quality Assurance Indirects (Valid For: Univ)
789000 Clinical Research Institute Nursing 2 Recharge (Valid For: Univ)
798500 DCRI Data Information Recharge (Valid For: Univ)
798900 DCRI Clinical Trials Operations Functional (Valid For: Univ)
799100 Duke Temporary Service Recharge (Valid For: Univ, DUHS, Duke Global)
799200 University Photographer Recharge (Valid For: Univ)
799300 Crystal Structure Center Recharge (Valid For: Univ)

C. SCHOOL OF MEDICINE CLINICAL LABS RECHARGE

721000 Allergy and Skin Test Laboratory Recharge (Valid For: Univ)
721100 Clinical Bone Laboratory Recharge (Valid For: Univ)
721200 Hillandale Bone Marrow Transplant Lab Recharge (Valid For: Univ)
721300 Dermatology Treatment Facility Recharge (Valid For: Univ)
721400 Special Hematology Recharge (Valid For: Univ)
721500 Clinical Cardiology Laboratory Recharge (Valid For: Univ)
721600 Clinical Electrophysiology Recharge (Valid For: Univ)
721700 Ambulatory Monitoring Lab: Cardiology Recharge (Valid For: Univ)
721800 DMC: Radiology Recharge (Valid For: Univ)
721900 G I Endoscopy Unit Recharge (Valid For: Univ)
722000 DO NOT USE - OPEN (Valid For: Univ)
722100 Cryopreservation Lab Recharge (Valid For: Univ)
722200 Center for Living Clinical Lab Recharge (Valid For: Univ)
722300 Apheresis Recharge (Valid For: Univ)
722500 Pulmonary Function Recharge (Valid For: Univ)
722800 EMG Lab Recharge (Valid For: Univ)
722900 Clinical Neurophysiology Lab Recharge (Valid For: Univ)
723000 Infectious Disease Treatment Recharge (Valid For: Univ)
723800 DMC: Lab Recharge (Valid For: Univ)
724300 Pediatric Pulmonary Function Recharge (Valid For: Univ)
724800 Pediatric GI Lab Recharge (Valid For: Univ)
725300 Vascular Lab Recharge (Valid For: Univ)
725600 Andrology Laboratory: OB/GYN Recharge (Valid For: Univ)
725700 Clinical Biofeedback Recharge (Valid For: Univ)
725800 Nocturnal Penile Tumescence Laboratory Recharge (Valid For: Univ)
725900 Hyperbaric Clinic Program Recharge (Valid For: Univ)
726100 Urodynamics Lab Recharge (Valid For: Univ)
726400 Ophthalmology Department Lab Recharge (Valid For: Univ)
726500 Speech Laboratory Recharge (Valid For: Univ)
726700 Psychiatry Sleep Lab Recharge (Valid For: Univ)
726800 Fetal Diagnostic Lab Recharge (Valid For: Univ)
726900 Follicular Sizing Lab Recharge (Valid For: Univ)
727000 Urologic Laboratory (Department of Surgery) Recharge (Valid For: Univ)
727100 Clinical Anorectal Physiology Lab Recharge (Valid For: Univ)
727700 Vestibular Medical Center Lab Recharge (Valid For: Univ)
727800 Pathology Photo Lab Recharge (Valid For: Univ)
727900 Urowave Lab Recharge (Valid For: Univ)
728000 Personality Psychopathology Recharge (Valid For: Univ)
728100 Psychometrics Laboratory Recharge (Valid For: Univ)
728200 Psychology Pediatrics Laboratory Recharge (Valid For: Univ)
728300 Clinical Child Psychology Laboratory Recharge (Valid For: Univ)
728400 Neuropsychology Laboratory Recharge (Valid For: Univ)
728600 Audiology Laboratory Recharge (Valid For: Univ)
728700 Psychiatry: Quantitative EEG Laboratory Recharge (Valid For: Univ)